2024 (2) TMI 64

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..... nt reason - violation of principles of natural justice - HELD THAT:- The show cause notice was issued to the petitioner on 18.01.2024. However, the notice does not specify any cogent reason. The show cause notice requires the petitioner to appear before the undersigned i.e. authority issuing the notice. Notice does not give the name of the officer or place or time where the petitioner has to appe .....

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..... For the Respondent: Mr. Gibran Naushad, Senior Standing Counsel, CBIC JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns the Show Cause Notice dated 18.01.2024, whereby, petitioner has been put to notice as to why its GST registration should not be cancelled for the following reasons:- Section 29(2)(e)-registration obtained by means of fraud, willful missta .....

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..... officer or place or time where the petitioner has to appear. 6. Further, it is noticed that the Show Cause Notice does not provide petitioner the complete information. 7. In view of the peculiar facts and circumstances of the case, the petition is disposed of directing the respondents to provide, within one week, all the material to the petitioner in support of the Show Cause Notice. On the .....

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